CLA-2-84:S:N:N1:105 891757
4010.99.1590
Mr. B.H. Kennedy
Day International, Inc.
Textile Products Company
P.O. Box 2065
Greenville, SC 29602-2065
RE: The tariff classification of cots and aprons for textile
spinning machines from Japan, Brazil and Mexico
Dear Mr. Kennedy:
In your letter dated October 19, 1993 you requested a tariff
classification ruling. We are also in receipt of your earlier
letters dated
September 24 and October 8, 1993 and of several samples you sent with the
first letter. We will hold these samples for pickup, as you requested.
Cots are rollers constructed of synthetic rubber vulcanized with
sulphur, with or without reinforcements. The reinforcements are either
another synthetic rubber, vegetable or synthetic cord or fabric, and/or
metal. In use, cots are mounted on either plain or anti-friction arbors and
then used on ring, open-end or air-jet spinning machines in order to draft
fibers into yarn.
Aprons are special belts used to both control or convey fibers during
the drafting process or the ring and/or air-jet spinning. They are composed
of laminated sheets of vulcanized synthetic rubber with either vegetable or
synthetic yarn or fabric reinforcement between the layers.
In your first letter you suggested possible classification of the cots
and aprons under heading 8448 as parts of textile spinning machines or under
heading 3926 as articles of plastics. In your subsequent letters, however,
you indicate that the items' outer surface is synthetic rubber rather than
plastics. Thus, heading 3926, which is limited to items of plastics, is not
applicable. By virtue of Note 1(a), Section XVI, Harmonized Tariff Schedule
of the United States (HTS) (copy enclosed), these items are also excluded
from heading 8448 and from all of chapters 84 and 85 of the Tariff Schedule.
Accordingly, the applicable subheading for the cots, except those
reinforced with textile cord or fabric, will be 4016.99.5050, HTS, which
provides for other articles of vulcanized rubber other than hard rubber:
other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheadings for the aprons depend on their width and the
identity of their textile reinforcement. For those over 20 cm in width, the
applicable subheadings will be: 4010.91.1100, HTS, which provides for
conveyor or transmission belts or belting, of vulcanized rubber: other: of a
width exceeding 20 cm: combined with textile materials: with textile
components in which vegetable fibers predominate by weight over any other
single textile fiber; and 4010.91.1590, HTS, which provides [same as above]:
with textile components in which man-made fibers predominate by weight over
any other single textile fiber.
For those 20 cm or less in width, the applicable subheadings will be:
4010.99.1100, HTS, which provides for conveyor or transmission belts or
belting, of vulcanized rubber: other: other: combined with textile materials:
with textile components in which vegetable fibers predominate by weight over
any other single textile fiber; and subheading 4010.99.1590, which provides
for [same as immediately above]: with textile components in which man-made
fibers predominate by weight over any other single textile fiber.
The rate of duty for subheadings 4010.91.1100 and 4010.99.1100 will be
5.1 percent ad valorem, while that for subheadings 4010.91.1590 and
4010.99.1590 will be 8 percent ad valorem. A copy of pages 40-6 and 40-7,
HTS, on which these provisions appear, is enclosed for your reference.
Articles classifiable under all the above subheadings, which are
products of Brazil or Mexico, are entitled to duty free treatment under the
Generalized System of Preferences (GSP) upon compliance with all applicable
regulations.
Your inquiry does not provide enough information for us to give a
classification ruling on cots with the rubber portion reinforced or otherwise
combined with textile materials. Your request for a classification ruling
should include: the name of the rubber; the type of textile reinforcement;
the weight of the textile/rubber material in grams per square meter; and the
relative weights in percentages of rubber versus textile. Any questions you
may have about this required information should be directed to National
Import Specialist Joan Mazzola at 212-466-5580.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport
Enclosures